- 7 - testified that she provided over half the cost of maintaining her household. Earned Income Credit Section 32(a)(1) allows an eligible individual an EIC against the individual’s tax liability. An eligible individual is any individual who either: (1) Has a “qualifying child” as defined by section 32(c)(3)(A), or (2) has no qualifying child and meets the requirements of section 32(c)(1)(A)(ii). Briggsdaniels v. Commissioner, T.C. Memo. 2001-321. A “qualifying child” includes a child who satisfies the relationship test, has the same principal place of abode as the taxpayer for more than one-half of the taxable year, and satisfies the age requirements. Sec. 32(c)(3). We conclude that petitioner’s children meet these requirements to entitle petitioner to the EIC for a qualifying child. Respondent argues that petitioner is not allowed the EIC, however, because petitioner did not prove that she made the income, specifically the $10,150 of self-employment income, to support the claimed EIC. We found petitioner’s testimony to be credible and sufficient to establish that she earned $10,150 of self- employment income through her nut picking to support the claimed EIC. This testimony is corroborated by an invoice which reportsPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011